MANILA, Philippines — Sen. Bam Aquino on Monday welcomed the Bureau of Internal Revenue’s (BIR) suspension of its Registration Seal Badge requirement even as he urged the agency to continue listening to taxpayers’ concerns and ease the burden of doing business, particularly for small entrepreneurs, content creators and online sellers.
In a statement, Aquino thanked the BIR for suspending the mandatory display of the badge, which had drawn concerns from digital entrepreneurs ahead of the Oct. 31 compliance deadline.
“Thank you, BIR, for suspending the Registration Seal Badge. Let us continue listening to the concerns of our fellow Filipinos and make it easier to do business, especially for small entrepreneurs, content creators and online sellers,” Aquino said.
The senator earlier called on the BIR to postpone the implementation of the requirement.
Under Revenue Memorandum Circular No. 38-2026, the BIR required taxpayers engaged in online business activities to display a Registration Seal Badge on their websites, e-commerce platforms or social media business pages as proof of registration.
The measure covered online sellers, freelancers, professionals, vloggers, influencers and other individuals earning income through digital platforms.
The badge was introduced as an alternative to publicly displaying a taxpayer’s full Certificate of Registration. It contains a QR code that customers and other parties can scan to verify a business’s registration with the BIR.
However, the requirement drew concerns from affected taxpayers over data privacy, technical difficulties and the scope of compliance.
In suspending the requirement through Revenue Memorandum Circular No. 113-2026, the BIR said the move would allow it to review the implementation of its registration verification initiatives. Taxpayers who have already secured their badges may continue displaying them voluntarily, while no penalties will be imposed solely for failing to display the badge during the suspension.
The BIR has also said it would consult affected taxpayers and stakeholders and coordinate with the National Privacy Commission to address concerns surrounding the requirement.
